Sistema de coteo basado en actividades para el taller artesanal Exomoda
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo busca ser una propuesta de aplicación del modelo de costeo basado en actividades para el taller artesanal EXOMODA. El objetivo del modelo en mención es observar los beneficios que aportaría su aplicación para controlar y optimizar los recursos, así también permitirá desarrollar mejoras desde las etapas de planificación y proceso, para de esta manera facilitar la toma de decisiones del propietario ya que, por lo general, la mayoría de artesanos no cuentan con algún tipo de herramienta en lo relacionado al control de sus costos, por lo que ejecutan sus actividades comerciales y manufactureras de forma empírica, sin utilizar herramientas que permitan facilitar el crecimiento de sus negocios.
This paper is a proposal of application about the activity-based costing for the craft workshop EXOMODA. The objective of the model in question is to observe the benefits that its application would bring to control and optimize the resources, as well as to develop improvements from the planning and process stages, in order to facilitate decision making by the owner, In general, most artisans do not have any type of tools related to controlling their costs, so they execute their commercial and manufacturing activities in an empirical way, without using tools that facilitate the growth of their businesses.
This paper is a proposal of application about the activity-based costing for the craft workshop EXOMODA. The objective of the model in question is to observe the benefits that its application would bring to control and optimize the resources, as well as to develop improvements from the planning and process stages, in order to facilitate decision making by the owner, In general, most artisans do not have any type of tools related to controlling their costs, so they execute their commercial and manufacturing activities in an empirical way, without using tools that facilitate the growth of their businesses.
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SISTEMA, CONTROL INTERNO, PROCEDIMIENTOS, COSTOS